You can log out of the currently logged in account by tapping on the id in Settings > Store (Settings > iTunes & App Stores on iOS 6) and you can then log in with a different account. But any content bought/downloaded via the currently logged in account will remain tied to that account, and only that account can download updates to its apps.
Also. if you turn on iTunes match or automatic downloads, or re-download an account's past purchases then you risk tying the iPad to that account for 90 days : http://support.apple.com/kb/HT4627
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